please answer the following questions. i give good ratings (:

The following table summarizes the beginning and ending inventories of Springfield Manufacturing Incorporated for the month of September: Raw materials purchased during the month of September totaled $124,800. Direct labor costs incurred totaled $314,700 for the month. Actual and applied manufacturing overhead costs for September totaled $189,700 and $192,700, respectively. Over/Underapplied overhead is written off to cost of goods sold at the end of the year in December. Required: a. Calculate the cost of goods manufactured for September. b. Calculate the cost of goods sold for September. Ironstone Incorporated produces ceramic coffee mugs and pencil holders. Manufacturing overhead is assigned to production using an application rate based on direct labor hours. Required: a. For 2022, the company's cost accountant estimated that total overhead costs incurred would be $447,200 and that a total of 52,000 direct labor hours would be worked. Calculate the amount of overhead to be applied for each direct labor hour worked on a production run. Note: Round your answer to 2 decimal places. b. A production run of 400 coffee mugs used raw materials that cost $440 and used 40 direct labor hours at a cost of $10.20 per hour. Calculate the cost of each coffee mug produced. Note: Do not round intermediate calculations. Round your answer to 2 decimal places. c. At the end of August 2022,300 coffee mugs made in the production run in part b had been sold and the rest were in ending inventory. Calculate (1) the cost of the coffee mugs sold that would have been reported in the income statement and (2) the cost included in the August 31, 2022, finished goods inventory. Note: Do not round intermediate calculations. Round your answers to 2 decimal places